FAO Schwarz is closing its iconic toy store in midtown Manhattan as a result of rising rents, Bloomberg reports.
The store, known for its giant toy piano, is a major tourist destination made famous by...

Capitalization rate (or “Cap Rate”) is a real estate valuation measure used to compare different real estate investments. Although there are many variations, a cap rate often calculated as the ratio b...

Cash flow is the movement of money into or out of a business, project, or financial product. It is usually measured during a specified, limited period of time. Measurement of cash flow can be used fo...

In finance, discounted cash flow (DCF) analysis is a method of valuing a project, company, or asset using the concepts of the time value of money. All future cash flows are estimated and discounted by...

A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retai...

A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting, there are many standard rati...

In economics, inflation is a sustained increase in the general price level of goods and services in an economy over a period of time.When the general price level rises, each unit of currency buys fewe...

Interest is a fee paid by a borrower of assets to the owner as a form of compensation for the use of the assets. It is most commonly the price paid for the use of borrowed money, or money earned by de...

A tax (from the Latin taxo; "rate") is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various publi...

The T-model is a formula that states the returns earned by holders of a company's stock in terms of accounting variables obtainable from its financial statements. Specifically, it says that:where T = ...

A fat tax is a tax or surcharge that is placed upon fattening food, beverages or on overweight individuals. As an example of Pigovian taxation, a fat tax aims to discourage unhealthy diets and offset ...

Prosec (The Program of Sectoral Promotion)Prosec is a program started by the Mexican government after the implementation of the North American Free Trade Agreement (NAFTA) to overcome the challenges f...

Tax protesters in the United States advance a number of statutory arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congre...

The term Operational Risk Management (ORM) is defined as a continual cyclic process which includes risk assessment, risk decision making, and implementation of risk controls, which results in acceptan...

The solvency cone is a concept used in financial mathematics which models the possible trades in the financial market. This is of particular interest to markets with transaction costs. Specifically,...